【文章內(nèi)容簡介】 本原則 Cost Principle收入實(shí)現(xiàn)原則 Revenue Principle配比原則 Matching Principle全面披露原則 Fulldisclosure(Reporting)principle客觀性原則 Objective Principle一致性原則 Consistent Principle可比性原則 Comparability Principle 重大性原則 Materiality Principle穩(wěn)健性原則 Conservatism Principle 權(quán)責(zé)發(fā)生制 Accrual Basis現(xiàn)金收付制 Cash Basis 財(cái)務(wù)報(bào)告 Financial Report流動資產(chǎn) Current assets 流動負(fù)債 Current Liabilities長期負(fù)債 Longterm Liabilities 投入資本 Contributed Capital留存收益 Retained Earning（2）會計(jì)循環(huán)會計(jì)循環(huán)Accounting Procedure/Cycle會計(jì)信息系統(tǒng) Accounting information System 賬戶 Ledger會計(jì)科目 Account會計(jì)分錄Journal entry原始憑證 Source Document日記賬 Journal總分類賬 General Ledger明細(xì)分類賬 Subsidiary Ledger 試算平衡 Trial Balance現(xiàn)金收款日記賬 Cash receipt journal現(xiàn)金付款日記賬 Cash disbursements journal銷售日記賬 Sales Journal購貨日記賬 Purchase Journal普通日記賬 General Journal工作底稿 Worksheet 調(diào)整分錄 Adjusting entries結(jié)賬 Closing entries（3）現(xiàn)金與應(yīng)收賬款現(xiàn)金 Cash銀行存款Cash in bank庫存現(xiàn)金 Cash in hand流動資產(chǎn) Current assets償債基金 Sinking fund定額備用金 Imprest petty cash支票 Check(cheque)銀行對賬單 Bank statement銀行存款調(diào)節(jié)表 Bank reconciliation statement 在途存款 Outstanding deposit在途支票 Outstanding check 應(yīng)付憑單 Vouchers payable應(yīng)收賬款 Account receivable 應(yīng)收票據(jù) Note receivable起運(yùn)點(diǎn)交貨價(jià) shipping point 目的地交貨價(jià) destination point商業(yè)折扣 Trade discount現(xiàn)金折扣 Cash discount銷售退回及折讓 Sales return and allowance壞賬費(fèi)用 Bad debt expense備抵法 Allowance method備抵壞賬 Bad debt allowance 損益表法 Ine statement approach 資產(chǎn)負(fù)債表法 Balance sheet approach 賬齡分析法 Aging analysis method直接沖銷法 Direct writeoff method 帶息票據(jù) Interest bearing note不帶息票據(jù) Noninterest bearing note 出票人 Maker受款人 Payee本金 Principal利息率Interest rate 到期日 Maturity date本票 Promissory note貼現(xiàn)Discount 背書 Endorse拒付費(fèi) Protest fee（4）存貨存貨 Inventory商品存貨 Merchandise inventory產(chǎn)成品存貨 Finished goods inventory 在產(chǎn)品存貨 Work in process inventory原材料存貨 Raw materials inventory 起運(yùn)地離岸價(jià)格 shipping point目的地抵岸價(jià)格 destination 寄銷 Consignment寄銷人 Consignor承銷人Consignee 定期盤存 Periodic inventory永續(xù)盤存 Perpetual inventory 購貨 Purchase購貨折讓和折扣 Purchase allowance and discounts 存貨盈余或短缺 Inventory overages and shortages 分批認(rèn)定法 Specific identification加權(quán)平均法 Weighted average 先進(jìn)先出法 Firstin, firstout or FIFO后進(jìn)先出法 Lostin, firstout or LIFO移動平均法 Moving average成本或市價(jià)孰低法 Lower of cost or market or LCM 市價(jià) Market value重置成本 Replacement cost可變現(xiàn)凈值 Net realizable value 上限 Upper limit下限 Lower limit毛利法Gross margin method 零售價(jià)格法 Retail method成本率 Cost ratio（5）長期投資長期投資 Longterm investment長期股票投資Investment on stocks 長期債券投資 Investment on bonds成本法 Cost method權(quán)益法 Equity method 合并法 Consolidation method股利宣布日 Declaration date股權(quán)登記日 Date of record除息日 Exdividend date付息日 Payment date債券面值 Face value, Par value 債券折價(jià) Discount on bonds債券溢價(jià) Premium on bonds票面利率 Contract interest rate, stated rate市場利率 Market interest ratio, Effective rate 普通股 Common Stock優(yōu)先股 Preferred Stock 現(xiàn)金股利 Cash dividends 股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date 到期值 Maturity value直線攤銷法 StraightLine method of amortization 實(shí)際利息攤銷法 Effectiveinterest method of amortization（6）固定資產(chǎn)固定資產(chǎn) Plant assets or Fixed assets原值Original value預(yù)計(jì)使用年限 Expected useful life 預(yù)計(jì)殘值 Estimated residual value折舊費(fèi)用 Depreciation expense累計(jì)折舊 Accumulated depreciation賬面價(jià)值 Carrying value應(yīng)提折舊成本 Depreciation cost凈值 Net value在建工程 Constructioninprocess磨損 Wear and tear過時 Obsolescence直線法 Straightline method(SL)工作量法 Unitsofproduction method(UOP)加速折舊法 Accelerated depreciation method 雙倍余額遞減法 Doubledeclining balance method(DDB)年數(shù)總和法 Sumoftheyearsdigits method(SYD)以舊換新 Trade in經(jīng)營租賃 Operating lease融資租賃 Capital lease廉價(jià)購買權(quán) Bargain purchase option(BPO)資產(chǎn)負(fù)債表外籌資 Offbalancesheet financing 最低租賃付款額 Minimum lease payments（7）無形資產(chǎn)無形資產(chǎn) Intangible assets專利權(quán) Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights特許權(quán)或?qū)I權(quán) Franchises商譽(yù) Goodwill開辦費(fèi) Organization cost 租賃權(quán) Leasehold攤銷 Amortization（8）流動負(fù)債負(fù)債Liability流動負(fù)債 Current liability應(yīng)付賬款 Account payable 應(yīng)付票據(jù) Notes payable貼現(xiàn)票據(jù) Discount notes 長期負(fù)債一年內(nèi)到期部分 Current maturities of longterm liabilities 應(yīng)付股利 Dividends payable預(yù)收蘇益 Prepayments by customers 存入保證金 Refundable deposits應(yīng)付費(fèi)用 Accrual expense增值稅 Value added tax營業(yè)稅 Business tax應(yīng)付所得稅 Ine tax payable應(yīng)付獎金 Bonuses payable 產(chǎn)品質(zhì)量擔(dān)保負(fù)債 Estimated liabilities under product warranties 贈品和兌換券 Premiums, coupons and trading stamps 或有事項(xiàng) Contingency或有負(fù)債 Contingent或有損失 Loss contingencies 或有利得 Gain contingencies永久性差異 Permanent difference 時間性差異 Timing difference應(yīng)付稅款法 Taxes payable method 納稅影響會計(jì)法 Tax effect accounting method 遞延所得稅負(fù)債法 Deferred ine tax liability method（9）長期負(fù)債長期負(fù)債 Longterm Liabilities應(yīng)付公司債券 Bonds payable有擔(dān)保品的公司債券 Secured Bonds 抵押公司債券 Mortgage Bonds保證公司債券 Guaranteed Bonds 信用公司債券 Debenture Bonds一次還本公司債券 Term Bonds 分期還本公司債券 Serial Bonds可轉(zhuǎn)換公司債券 Convertible Bonds 可贖回公司債券 Callable Bonds可要求公司債券 Redeemable Bonds 記名公司債券 Registered Bonds無記名公司債券 Coupon Bonds 普通公司債券 Ordinary Bonds收益公司債券 Ine Bonds 名義利率，票面利率 Nominal rate實(shí)際利率 Actual rate 有效利率 Effective rate溢價(jià) Premium折價(jià) Discount 面值 Par value直線法 Straightline method實(shí)際利率法 Effective interest method 到期直接償付 Repayment at maturity提前償付 Repayment at advance 償債基金 Sinking fund長期應(yīng)付票據(jù) Longterm notes payable 抵押借款 Mortgage loan（10）業(yè)主權(quán)益權(quán)益 Equity業(yè)主權(quán)益Owner39。s equity股東權(quán)益